Audit & Attest Standards

    Audit and Attest Standards, Including Clarified Standards 


    Copyright American Institute of Certified Public Accountants, Inc. Access the copyright permission information.

    This section includes the following authoritative AICPA literature and related interpretations as of June 1, 2013.

    The standards are applicable to the preparation and issuance of audit reports for nonissuers (that is, entities who are not issuers as defined by the Sarbanes-Oxley Act, and entities whose audits are not required to be conducted according to the PCAOB standards).
    The following standards have been superseded but are available for reference purposes only.

    View additional resources and guidance.

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      Recently Issued Audit Interpretations

      Guidance Recently Issued Audit Interpretations
      Published on April 11, 2014

      Audit and Attest Standards, Including Clarified Standards

      Overview Authoritative AICPA literature and related interpretations regarding Auditing Standards applicable to the issuance and preparation of audit reports for nonissuers.
      Published on April 11, 2014

      Clarified Statements on Auditing Standards

      Professional Standards Clarified Statements on Auditing Standards (SASs), issued by the Auditing Standards Board (ASB), are effective for audits ending on or after December 15, 2012, and will replace existing SASs in 2014. Until then, both SASs and clarified SASs are available within AICPA Professional Standards.
      Published on April 11, 2014

      ASB Meeting Agenda and Materials May 2014

      Article Meeting Date: May 13-15, 2014 Coronado, CA The Wynn Las Vegas and Encore Hotel 3131 Las Vegas Blvd. South Las Vegas, NV  89109 Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directions, et
      Published on March 17, 2014

      Statements on Auditing Standards

      Overview Statements on Auditing Standards (SASs) are issued by the Auditing Standards Board (ASB), the senior technical body of the AICPA designated to issue pronouncements on auditing matters applicable to the preparation and issuance of audit reports for nonissuers.
      Published on February 11, 2014

      Statement on Auditing Standards No. 128

      Executive Summary This is a summary of SAS No. 128, Using the Work of Internal Auditors.
      Published on February 11, 2014

      AU-C Exhibit A

      Professional Standards This section lists AU-C sections designated by SAS No. 122 and cross-references them to a list of superseded AU sections.
      Published on February 11, 2014

      ASB Meeting Materials and Highlights

      Meeting Materials This listing of recent and upcoming Auditing Standards Board meeting dates, includes links to agenda materials and meeting highlights.
      Published on February 04, 2014

      Audit Standards Board Members Biographies

      Article The 19 members of the ASB includes 5 members from local, regional and other non big four national firms; 5 members nominated by NASBA; 4 members from the big four firms; and 5 users and public members.
      Published on December 16, 2013

      Auditing Standards Board

      Article The Auditing Standards Board (ASB) is the AICPA’s senior committee for auditing, attestation, and quality control applicable to the performance and issuance of audit and attestation reports for non i
      Published on December 16, 2013

      AU-C section 935

      Professional Standards This section addresses the application of GAAS to a compliance audit. Compliance audits usually are performed in conjunction with a financial statement audit. This section does not apply to the financial statement audit component of such engagements.
      Published on November 26, 2013

      AU-C section 930

      Professional Standards This section addresses the auditor’s responsibilities when engaged to review interim financial information under the conditions specified in this section.
      Published on November 26, 2013

      AU-C section 925

      Professional Standards This section addresses the auditor’s responsibilities in connection with financial statements of a nonissuer included or incorporated by reference in a registration statement filed with the U.S. Securities and Exchange Commission (SEC) under the Securities Act of 1933, as amended.
      Published on November 26, 2013

      AU-C section 920

      Professional Standards This section addresses the auditor’s responsibilities when engaged to issue letters (commonly referred to as comfort letters) to requesting parties in connection with a nonissuer entity’s financial statements included in registration statements filed with the Securities and Exchange Commission (SEC) under the Securities Act of 1933 (the 1933 Act) (for
      Published on November 26, 2013

      AU-C section 915

      Professional Standards This section addresses the reporting accountant’s responsibilities when requested to issue a written report on the application of the requirements of an applicable financial reporting framework to a specific transaction or the type of report that may be issued on a specific entity’s financial statements.
      Published on November 26, 2013

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